Postretirement Benefits (Tables)

12 Months Ended

Sep. 30, 2014

Compensation and Retirement Disclosure [Abstract]

Funded Status and Amounts Recognized in Consolidated Balance Sheet

The Company uses a September 30th measurement date in the determination of net periodic benefit costs, benefit obligations and the value of plan assets for all plans. The following tables set forth the funded status and amounts recognized in the Company’s Consolidated Balance Sheets as of September 30, 2014 and 2013 (in thousands):

	September 30,
	2014			2013
Benefit obligation at beginning of fiscal year	$	7,107		$	10,181
Service cost	406			604
Interest cost	154			148
Actuarial loss (gain)	968			(670		)
Benefits paid	(141		)	(1,421		)
Settlements paid	—			(1,383		)
Curtailment gain	—			(500		)
Foreign currency translation	(281		)	148
Benefit obligation at end of fiscal year	$	8,213		$	7,107

Fair value of assets at beginning of fiscal year	$	5,996		$	8,015
Actual return on plan assets	98			304
Disbursements	(264		)	(1,573		)
Employer contributions	302			292
Employee contributions	200			194
Settlements paid	—			(1,383		)
Foreign currency translation	(201		)	147
Fair value of assets at end of fiscal year	$	6,131		$	5,996

Accrued benefit obligation $ 2,082 $ 1,111

Pension Amounts Recorded Within Account Line Items of Consolidated Balance Sheets

The following table provides pension amounts recorded within the account line items of the Company’s Consolidated Balance Sheets as of September 30, 2014 and 2013 (in thousands):

	September 30,
	2014		2013
Accrued compensation and benefits	$	308	$	296
Long-term pension liability	1,774		815

Net Periodic Pension Cost

The components of the Company’s net pension cost for the fiscal years ended September 30, 2014, 2013 and 2012 is as follows (in thousands):

	Year ended September 30,
	2014			2013			2012
Service cost	$	406		$	604		$	787
Interest cost	154			148			984
Expected return on plan assets	(214		)	(247		)	(1,072		)
Amortization of losses	2			4			620
Other	—			160			—
Net periodic pension cost	348			669			1,319
Settlement loss	—			87			8,937
Total pension cost	$	348		$	756		$	10,256

Other changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Loss

Other changes in Plan assets and benefit obligations recognized in other comprehensive loss as of September 30, 2014 and 2013 is as follows (in thousands):

	September 30,
	2014			2013
Net loss (gain)	$	961		$	(791	)
Amortization of net loss	(2		)	(3		)
Curtailment loss	—			(675		)
Settlement loss	—			(87		)
Total recognized in other comprehensive income (loss)	959			(1,556		)
Total recognized in net periodic pension cost and other comprehensive income (loss)	$	1,307		$	(887	)

Weighted-Average Assumptions Used to Determine Net Cost or Pension Obligation

Weighted-average assumptions used to determine the projected benefit obligation for the fiscal years ended September 30, 2014, 2013 and 2012 are as follows:

	Year Ended September 30,
	2014		2013		2012
Discount rate	1.55	%	2.15	%	3.51	%
Expected return on plan assets	2.18	%	2.17	%	2.18	%
Expected rate of compensation increases	1.87	%	1.89	%	1.84	%

Asset Allocation of Plan Assets

The asset allocation of the plan assets at September 30, 2014 was as follows:

Debt securities	73	%
Equity securities	6
Cash	2
Other	19
	100	%

Fair Value of Pension Assets by Asset Category and by Level

The fair value of pension assets by asset category and by level at September 30, 2014 were as follows (in thousands):

	As of September 30, 2014
	Total		Level 1		Level 2		Level 3
Swiss Life collective foundation	$	5,608	$	—	$	5,608	$	—
Taiwan collective trust	523		—		523		—
Total	$	6,131	$	—	$	6,131	$	—

Expected Benefit Payments over the Next Ten Years

Expected benefit payments over the next ten fiscal years are anticipated to be paid as follows (in thousands):

2015	$	231
2016	54
2017	55
2018	56
2019	57
2020-2024	664